https://www.taxtmi.com/caselaws?id=423476 The tribunal dismissed the miscellaneous applications seeking to introduce additional grounds in the appeal, holding that the jurisdictional challenge could not be raised at the appellate stage due to delay and laches. The Finance Act, 2022, validated actions by DRI officers, including the issuance of Show Cause Notices, effectively overruling prior court decisions. The tribunal's decision was announced in open court. en-us Thu, 07 Apr 2022 00:00:00 +0530 Wed, 08 Jun 2022 08:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423476 The tribunal dismissed the miscellaneous applications seeking to introduce additional grounds in the appeal, holding that the jurisdictional challenge could not be raised at the appellate stage due to delay and laches. The Finance Act, 2022, validated actions by DRI officers, including the issuance of Show Cause Notices, effectively overruling prior court decisions. The tribunal's decision was announced in open court. Case-Laws Customs Thu, 07 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423476